Mobility

What is mobility?

Mobility is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state to practice in West Virginia without obtaining a license to practice.  However, those CPAs or firms that are offering to provide attest services must secure an Authorization to Perform Attest Services as an Out-of-State Firm or an Individual Practitioner. 

When is a Reciprocal Certificate Required?

Certified Pulbic Accountants from other jurisdictions who intend to perform accounting services in West Virginia and: 

1. Are a West Virginia resident;
2. Have established a business in West Virginia, or
3. Are an employee of a firm or business entity in West Virginia.

must first make application for a reciprocal certificate.